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Registration Information for Businesses Affected
by the Changes to the Sales and Use
Tax Act Effective October 1, 2006

As a result of the imposition of sales tax on specific property and services (effective October 1, 2006), currently registered businesses may have to revise their tax records with the Division of Revenue in order to enable the collection and remittance of New Jersey sales and use tax.

If a registered business currently files New Jersey sales and use tax returns, no additional action is required. As of October 1, the business's taxable receipts will include the newly taxed property and services.

If a registered business does not currently collect sales tax, but will be required to as of October 1, 2006, the New Jersey Division of Revenue must be contacted in order to revise the business's filing eligibility to include sales and use tax as of October 1. Once the business revises its eligibility to include sales and use tax, information will be sent concerning the Sales and Use Tax EZ File system.

The simplest and most reliable method for making changes to the business registration information is through the online registration change service.

A paper copy of the change form (REG-C-L) is available.

In order to utilize the online registration change system, the business will need to enter their Personal Identification Number (PIN). The PINs are listed in the quarterly Employer return packages mailed to your business. If you would like to obtain a PIN or verify your current PIN, email the Division of Revenue or call (609)292-9292. The Division of Revenue will process your request after authenticating your identification information.

For More Information:
  • Call our Customer Service Center at 609-292-6400 on Mondays 8:30 a.m. to 5:30 p.m. and Tuesday through Friday 8:30 a.m. to 4:30 p.m., except State holidays. When a State holiday falls on a Monday, we will extend our hours on the following Tuesday.

Last Updated: Tuesday, 06/05/18

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